| <\/th> | 2013<\/th> | 2012<\/th> | 2011<\/th>\n\t<\/tr>\n<\/thead>\n |
|---|---|---|---|
| Federal<\/td> | $7,000<\/td> | $7,000<\/td> | $7,000<\/td>\n\t<\/tr>\n\t |
| <\/td> | <\/td> | <\/td> | <\/td>\n\t<\/tr>\n\t |
| Alabama<\/td> | $8,000<\/td> | $8,000<\/td> | $8,000<\/td>\n\t<\/tr>\n\t |
| Alaska*<\/td> | $36,900<\/td> | $35,800<\/td> | $34,600<\/td>\n\t<\/tr>\n\t |
| Arizona<\/td> | $7,000<\/td> | $7,000<\/td> | $7,000<\/td>\n\t<\/tr>\n\t |
| Arkansas<\/td> | $12,000<\/td> | $12,000<\/td> | $12,000<\/td>\n\t<\/tr>\n\t |
| California<\/td> | $7,000<\/td> | $7,000<\/td> | $7,000<\/td>\n\t<\/tr>\n\t |
| Colorado<\/td> | $11,300<\/td> | $11,000<\/td> | $10,000<\/td>\n\t<\/tr>\n\t |
| Connecticut<\/td> | $15,000<\/td> | $15,000<\/td> | $15,000<\/td>\n\t<\/tr>\n\t |
| Delaware<\/td> | $10,500<\/td> | $10,500<\/td> | $10,500<\/td>\n\t<\/tr>\n\t |
| District of Columbia<\/td> | $9,000<\/td> | $9,000<\/td> | $9,000<\/td>\n\t<\/tr>\n\t |
| Florida<\/td> | $8,000<\/td> | $8,000<\/td> | $7,000<\/td>\n\t<\/tr>\n\t |
| Georgia<\/td> | $9,500<\/td> | $8,500<\/td> | $8,500<\/td>\n\t<\/tr>\n\t |
| Hawaii<\/td> | $39,600<\/td> | $38,800<\/td> | $34,200<\/td>\n\t<\/tr>\n\t |
| Idaho<\/td> | $34,800<\/td> | $34,100<\/td> | $33,300<\/td>\n\t<\/tr>\n\t |
| Illinois<\/td> | $12,900<\/td> | $13,560<\/td> | $12,740<\/td>\n\t<\/tr>\n\t |
| Indiana<\/td> | $9,500<\/td> | $9,500<\/td> | $9,500<\/td>\n\t<\/tr>\n\t |
| Iowa<\/td> | $26,000<\/td> | $25,300<\/td> | $24,700<\/td>\n\t<\/tr>\n\t |
| Kansas<\/td> | $8,000<\/td> | $8,000<\/td> | $8,000<\/td>\n\t<\/tr>\n\t |
| Kentucky<\/td> | $9,300<\/td> | $9,000<\/td> | $8,000<\/td>\n\t<\/tr>\n\t |
| Louisiana<\/td> | $7,700<\/td> | $7,700<\/td> | $7,700<\/td>\n\t<\/tr>\n\t |
| Maine<\/td> | $12,000<\/td> | $12,000<\/td> | $12,000<\/td>\n\t<\/tr>\n\t |
| Maryland<\/td> | $8,500<\/td> | $8,500<\/td> | $8,500<\/td>\n\t<\/tr>\n\t |
| Massachusetts<\/td> | $14,000<\/td> | $14,000<\/td> | $14,000<\/td>\n\t<\/tr>\n\t |
| Michigan<\/td> | $9,500<\/td> | $9,500<\/td> | $9,000<\/td>\n\t<\/tr>\n\t |
| Minnesota<\/td> | $29,000<\/td> | $28,000<\/td> | $27,000<\/td>\n\t<\/tr>\n\t |
| Mississippi<\/td> | $14,000<\/td> | $14,000<\/td> | $14,000<\/td>\n\t<\/tr>\n\t |
| Missouri<\/td> | $13,000<\/td> | $13,000<\/td> | $13,000<\/td>\n\t<\/tr>\n\t |
| Montana<\/td> | $27,900<\/td> | $27,000<\/td> | $26,300<\/td>\n\t<\/tr>\n\t |
| Nebraska<\/td> | $9,000<\/td> | $9,000<\/td> | $9,000<\/td>\n\t<\/tr>\n\t |
| Nevada<\/td> | $26,900<\/td> | $26,400<\/td> | $26,600<\/td>\n\t<\/tr>\n\t |
| New Hampshire<\/td> | $14,000<\/td> | $14,000<\/td> | $12,000<\/td>\n\t<\/tr>\n\t |
| New Jersey*<\/td> | $30,900<\/td> | $30,300<\/td> | $29,600<\/td>\n\t<\/tr>\n\t |
| New Mexico<\/td> | $22,900<\/td> | $22,400<\/td> | $21,900<\/td>\n\t<\/tr>\n\t |
| New York<\/td> | $8,500<\/td> | $8,500<\/td> | $8,500<\/td>\n\t<\/tr>\n\t |
| North Carolina<\/td> | $20,900<\/td> | $20,400<\/td> | $19,700<\/td>\n\t<\/tr>\n\t |
| North Dakota<\/td> | $31,800<\/td> | $27,900<\/td> | $25,500<\/td>\n\t<\/tr>\n\t |
| Ohio<\/td> | $9,000<\/td> | $9,000<\/td> | $9,000<\/td>\n\t<\/tr>\n\t |
| Oklahoma<\/td> | $20,100<\/td> | $19,100<\/td> | $18,600<\/td>\n\t<\/tr>\n\t |
| Oregon<\/td> | $34,100<\/td> | $33,000<\/td> | $32,300<\/td>\n\t<\/tr>\n\t |
| Pennsylvania*<\/td> | $8,500<\/td> | $8,000<\/td> | $8,000<\/td>\n\t<\/tr>\n\t |
| Puerto Rico<\/td> | $7,000<\/td> | $7,000<\/td> | $7,000<\/td>\n\t<\/tr>\n\t |
| Rhode Island**<\/td> | $20,200<\/td> | $19,600<\/td> | $19,000<\/td>\n\t<\/tr>\n\t |
| South Carolina<\/td> | $12,000<\/td> | $12,000<\/td> | $10,000<\/td>\n\t<\/tr>\n\t |
| South Dakota<\/td> | $13,000<\/td> | $12,000<\/td> | $11,000<\/td>\n\t<\/tr>\n\t |
| Tennessee<\/td> | $9,000<\/td> | $9,000<\/td> | $9,000<\/td>\n\t<\/tr>\n\t |
| Texas<\/td> | $9,000<\/td> | $9,000<\/td> | $9,000<\/td>\n\t<\/tr>\n\t |
| Utah<\/td> | $30,300<\/td> | $29,500<\/td> | $28,600<\/td>\n\t<\/tr>\n\t |
| Vermont<\/td> | $16,000<\/td> | $16,000<\/td> | $13,000<\/td>\n\t<\/tr>\n\t |
| Virginia<\/td> | $8,000<\/td> | $8,000<\/td> | $8,000<\/td>\n\t<\/tr>\n\t |
| Washington<\/td> | $39,800<\/td> | $38,200<\/td> | $37,300<\/td>\n\t<\/tr>\n\t |
| West Virginia<\/td> | $12,000<\/td> | $12,000<\/td> | $12,000<\/td>\n\t<\/tr>\n\t |
| Wisconsin<\/td> | $14,000<\/td> | $13,000<\/td> | $13,000<\/td>\n\t<\/tr>\n\t |
| Wyoming<\/td> | $23,800<\/td> | $23,000<\/td> | $22,300<\/td>\n\t<\/tr>\n<\/tbody>\n<\/table>\n\n *The taxable wage base for federal unemployment (FUTA) and state unemployment (SUTA, SUI, UI) are listed. Employer rates are based on employer’s unemployment experience and taxes are generally paid by the employer. Alaska (0.58% in 2011,\u00a00.66% in 2012, and\u00a00.68% in 2013), New Jersey (0.985% in 2011, 0.705% in 2012, and\u00a00.425% in 2013), and Pennsylvania (0.08% in 2011 and 2012 and 0.07% in 2013) also tax the employee. The chart is updated as information becomes available and is generally current, but may not necessarily reflect all changes.<\/p>\n **Rhode Island has implemented a tiered wage base for 2012 and 2013. All employers have a wage base of $19,600 in 2012 and $20,200 in 2013,\u00a0except those with the highest unemployment tax (9.79% in 2012 and 2013). Employers with the highest unemployment tax rate have a wage base of $21,100 in 2012 and $21,700 in 2013.<\/p>\n See also Unemployment Taxable Wage Base 2014-2016.<\/a><\/p>\n See also Unemployment Taxable Wage Base 2008-2010.<\/a><\/p>\n |